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Short Guide to Proposal Preparation
BUDGET JUSTIFICATION This section is one of the more important parts of a proposal, and one that suffers too much neglect. Where once it was enough to list the items needed and their costs, now you must make a case for almost everything you need. The better your case, the better your chance of getting what you want. The budget justification serves another purpose: it's a self-check against budget padding. The budget should contain requests for everything you need to do the proposed work in a first-class style, but nothing beyond that. If you find it hard to justify a particular item, perhaps that item is really superfluous. A budget justification may seem redundant in many cases, but in fact it is usually not. The need for a particular piece of equipment, for instance, may be implied in the project description, but the implication is not necessarily apparent to a non-specialist reviewer. The need must be made explicit. The place to do this is in the budget justification, which should begin on a page as handy to the budget as possible. These are the major items to include in your budget justification:
In short, it's better to include too many items in the budget justification than not to include enough.
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